which is unrelated to sampling risk. An example of such a situation would be
where the auditor adopts inappropriate audit procedures, or does not
recognise a control deviation.
METHODS OF SAMPLING
ISA 530 recognises that there are many methods of selecting a sample, but it
considers five principal methods of audit sampling as follows:
• random selection
• systematic selection
• monetary unit sampling
• haphazard selection, and
• block selection.
Random selection
This method of sampling ensures that all items within a population stand an
equal chance of selection by the use of random number tables or random
number generators. The sampling units could be physical items, such as sales
invoices or monetary units.
Systematic selection
The method divides the number of sampling units within a population into the
sample size to generate a sampling interval. The starting point for the sample
can be generated randomly, but ISA 530 recognises that it is more likely to be
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